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Refundable Credits

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. CREDITS AGAINST TAX
  8. Refundable Credits

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Section
31

Tax withheld on wages

Section
32

Earned income

Section
33

Tax withheld at source on nonresident aliens and foreign corporations

Section
34

Certain uses of gasoline and special fuels

Section
35

Health insurance costs of eligible individuals

Section
36

First-time homebuyer credit

Section
36B

Refundable credit for coverage under a qualified health plan

Section
37

Overpayments of tax

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